GroundRules
RTC § 24309
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 6. Gross Income [24271. - 24329.]
- ARTICLE 2. Exclusions [24301. - 24315.]
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.
Collected 2026-09-14T05:56:33Z. Source file · JSON